8a THEgEE, OR. Jan. 19, 



of the material world were little know in their age ; 

 and they rather pointed out the way to their fucceflbrs, 

 than gave them an example of walking in it. 



In modern times, the phyfician Grew, fliewed, in 

 his Coftm/ogia Sacra, the advantages to be derived 

 from uniting rttituml and moral knowledge; andhe-^vas 

 followed by Hartley, whofe Ohfervatiytis on Man will 

 for ever be a model of the proper method of profecut- 

 ing fuch inquiries. 



Amongil many natural caufes which operate in 

 the intclle£luaLworld, and affett the mind and manners 

 of men, the nature of the government they live under 

 is a very important one ; and the taxes inipofed by that 

 government, come in for a large fhare of the general 

 cfFeft. 



This is a view of taxation that feems to have 

 efcaped the attention of politicians, although it merits 

 -much attention : For the influence of the public taxes, 

 both on the natural and moral conllitution of the people, 

 is very great. All have heard of the mifchief that fol- 

 lowed the redu£l:ion of the duties on fpiritiious iiquorSf 

 which gave rife to Hogarth's print of Gin Lane, The aug- 

 mentation of others has been equally prejudicial. I can- 

 not now enter into particulars, though I have collected 

 many fafts relative to the fubjeft. I proceed to a few 

 other general remarks on the lubje£l of taxation. 



Taxes may injure the health, the population, the 

 indujlry, the knoivledge, or the words of mankind ; and 

 fuch as produce any fuch confequences, are perni- 

 cious. 



No tax fliould be impofed which tends to injure the 

 health of tlie people. What are we to think, then, of 

 taxes, that tempt them to fhut out the light of the fun, 

 and the air of heaven, both of them fo elTential to life 

 and vigour ? Can a ftatefman repay the people for fuch 

 an impofition, by reducing the price of tc, a foreign 

 weed, ufel<^J's at belt, fiute many of our native plants 



